Gujarat Court June 2000 Judgments
Decom Marketing Pvt. Ltd. Vs. Commissioner of Income-tax
Court: Gujarat
Decided on: Jun-27-2000
Reported in: [2001]251ITR398(Guj)
R.K. Abichandani, J. 1. The Income-tax Appellate Tribunal, Ahmedabad Bench 'A', has referred the following question No. 1 at the instance of the assessee and question No. 2 at the instance of the Revenue, under'Section 256(1) of the Income-tax Act, 1961 : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in disallowing the gratuity liability of Rs. 61,962 claimed by the assessee under Section 28 and/or Section 37 of the Income-tax Act, 1961 (2) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal has been right in law in treating the contribution of Rs. 38,824 to provident fund scheme of Human Resources Organisation Pvt. Ltd. as allowable deduction ?' 2. The relevant assessment year was 1977-78. The assessee had claimed deduction of Rs. 61,962 before the Income-tax Officer on the ground that it was a provision made for gratuity liability. The Income-tax Officer disallowed the claim in view of the provisions...
Tag this Judgment!Kantilal @ K. Lal Gordhandas Soni Vs. State of Gujarat
Court: Gujarat
Decided on: Jun-26-2000
Reported in: (2000)3GLR2410
Bhatt, J. 1. Paradoxically, unfateful that day of 8.4.1994, for one helpless old widow in the December days of Life, Kantaben, unfortunately, alone residing in a house in Mangalsmurti Bungalow, behind Arunodaya Society, Modasa, turned out to be an 'Amangal' day (Inauspicious-day), and a Sunset of the life, while being in 'Arunodaya' (Sun-rising) society as she became a victim of heinous and heartless, horrible & horrendous Homicide for motive and that too pecuniary gain and Appellant was charged accordingly and prosecution case is accepted by Trial Court and he has been held guilty for her murder, robbery of ornaments and also for causing disappearance of evidence of murder. In view of challenge against the verdict of Trial Court, the first question would emerge as to whether the death of Kantaben was suicidal, homicidal or accidental? If homicidal, whether the appellant accused Kantilal Gordhandas Soni @ K. Lal, is the author of it, or not, are the grave questions, which have come up ...
Tag this Judgment!ishwarbhai Babubhai Vaghela Vs. Ranjanben Gokalbhai Prajapati
Court: Gujarat
Decided on: Jun-26-2000
Reported in: 2002ACJ69; (2000)4GLR220
D.C. Srivastava, J.1. These two Appeals arising out of the same accident and involving common question of law and facts are proposed to be disposed of by common Judgment.2. Interim Award of Rs.5,10,748/- together with interest at the rate of 12 % and proportionate cost was awarded by the Motor Accident Claims Tribunal, Nadiad, under Section 163-A of the Motor Vehicles Act. It is this Award which is under challenge in these two Appeals.3. We have heard Shri A.R. Mehta and Shri K.K. Nair for the appellants and Shri Sanjay Amin for the respondents.4. Learned Counsel for the appellants has contended that the Award is in excess of the amount indicated in the Second Schedule hence it cannot be sustained.5. In First Appeal No.2445 of 1997 annual income of the deceased was assessed by the Tribunal at Rs.5696/and similar amount was assessed in other Appeal. Shri Mehta and Shri Nair have drawn our attention to the Second Schedule for the purpose of Section 163-A of the Motor Vehicles Act and con...
Tag this Judgment!Mafatbhai V. Shah Vs. Secretary, Govt. of India and ors.
Court: Gujarat
Decided on: Jun-23-2000
Reported in: [2001]104CompCas326(Guj); (2001)1GLR220
B.C. Patel, J.1. A practising Lawyer has filed this petition making a prayer, amongst other prayers, that the Central Government be directed to appoint adequate staff and to provide adequate space for the office of the Official Liquidator. The petitioner has also prayed for a direction to the Official Liquidator to expedite the disposal of all issues arising in winding-up matters more particularly of Textile Mills on top priority basis as the ex-workers of these Mills are suffering on account of non-payment of their dues.2. From the record it appears that there are in all 239 Companies under liquidation and the present Liquidator is required to deal with all these 239 Companies. Out of the 239 Companies under liquidation, 50 Companies are Textile Mills. Management of huge assets are involved in the liquidation of these Companies. For example, it is indicated that assets worth Rs. 100 Crores are involved insofar as Calico Mills is concerned. Assets of about Rs. 70 to 80 Crores of Ambica...
Tag this Judgment!Abedinbhai Turabbhai Vahora Vs. Chhaganbhai Devabhai Bharwad and ors.
Court: Gujarat
Decided on: Jun-23-2000
Reported in: (2001)1GLR674
H.H. Mehta, J. 1. This is a Criminal Revision Application filed under Section 401 read with Section 397 of the Criminal Procedure Code, 1973, (for short, Cr.P.C.) filed by original complainant of Sessions Case No. 112 of 1987 challenging the order of partly conviction and partly acquittal passed by the learned Additional Sessions Judge (Mr. F. R. Makwana), Ahmedabad (Rural) at Mirzapur (who will be referred to hereinafter as 'the learned trial Judge') by rendering his judgment Exh. 88 dated 30th January, 1989 in Sessions Case No. 112 of 1987 which was pending on his file. 2. During the pendency of this Criminal Revision Application, on 10-3-2000 it was submitted by Mr. H. K. Parmar that Revision-Opponents Nos. 9, 15 and 18 have died, and therefore, vide order dated 10-3-2000 this Criminal Revision Application is abated against Revision-Opponents Nos. 9, 15 and 18. 3. Here in this present matter the Revision-Petitioner was original complainant who lodged a complaint in Dholka Police Sta...
Tag this Judgment!Gujarat State Road Transport Corporation and anr. Vs. Bhavanbhai Mavji ...
Court: Gujarat
Decided on: Jun-23-2000
Reported in: (2001)2GLR1340; (2002)IVLLJ483Guj
P.B. Majmudar, J. 1. The respondent herein is the 'original plaintiff of Civil Suit No. 811 of 1993. The aforesaid suit has been filed for a declaration and injunction on the ground that the plaintiff is serving on the post of Conductor in S. T. Corporation and that on 5-6-1991, while he was on duty, he was subjected to enquiry on the ground that even though he had made the checking, tickets were not issued to the passengers and that his intention was not honest. He was subjected to show-cause notice by the S. T. Corporation, of which he gave reply. The plaintiff had earlier also filed Civil Suit No. 590 of 1993, challenging the show-cause notice given by the S. T. Corporation, wherein the Civil Court had ordered that if any adverse order is passed against him, that may not be implemented for a period of 15 days from the date of receipt of this order by the plaintiff. Thereafter, after the plaintiff was removed from service, the present suit has been filed, challenging the aforesaid or...
Tag this Judgment!Naliniben L. Patel Vs. Heirs of Jashodaben C. Patel and ors.
Court: Gujarat
Decided on: Jun-23-2000
Reported in: AIR2000Guj327; (2000)3GLR2266
M.S. Parikh, J.1. Plaintiff Naliniben is the daughter of one Laxmandas Maganlal Patel who died in Ahmedabad on 1-3-1976. She filed civil Miscellaneous Application No. 28 of 1977 on 24-12-1976 forobtaining probate of the Will which according to her was executed by the said Laxmandas on 20-10-1971 and 5-12-1971. Laxmandas died leaving behind him his widow named Jiviben, three daughters, named Jashodaben and Kantaben who were original opponent Nos. 1 and 2 and the applicant Naliniben and two sons named Chimanlal and Jayantilal. Jiviben died on 30-4-1976. Chimanlal died on 28-8-76. Jayantilal is residing in America since many years. Jashodaben and Kantaben resisted the said application for probate and upon caveat being filed the said Miscellaneous Application came to be converted to the present suit being number 2963 of 1978. It was asserted by the applicant that the will was executed in the presence of attesting witnesses named therein and she happened to be beneficiary under the Will in ...
Tag this Judgment!S.P. Patel Vs. Bhavnagar Muni. Corpn.
Court: Gujarat
Decided on: Jun-23-2000
Reported in: (2000)4GLR628
J.N. Bhatt, J.1. By this petition under Article 226 of the Constitution of India, the petitioner has challenged the order of transfer dated 31.3.86 passed by the respondent No.1, Bhavnagar Municipal Corporation, transferring respondent No.3, Mr.Naval C. Mehta, from the post of Sanitary Inspector in the Health Department to the post of Shop Inspector, with effect from 1.4.86 on administrative grounds and also the seniority list prepared by the Corporation as on 1.2.78.2. The petitioner has, inter alia, contended that the impugned order of transfer and the seniority list are illegal, depriving him of his right and therefore it is sought to be quashed.3. A conspectus of material and relevant factual aspects may be narrated, at first.4. The petitioner has been in the service of the respondent No.1, Corporation since 1st February, 1978, holding the post of Sanitary Inspector. Respondent No.2, Mr Mehta, became Sanitary Inspector with effect from 18th April, 1983, when he was promoted to the ...
Tag this Judgment!Damodar H. Shah Vs. Assistant Commissioner of Income Tax
Court: Gujarat
Decided on: Jun-22-2000
Reported in: [2000]245ITR774(Guj)
R.K. Abichandani, J. 1. These matters raise common points and have been heard together at the instance of both the sides. The question involved is whether the impugned notices issued by the AO against the petitioners under s. 148, r/w s. 147 of the IT Act, are without jurisdiction and not warranted by that provision. 2. In Special Civil Appln. No. 5453 of 1994, the relevant assessment years are 1987-88, 1988-89, 1989-90 and 1990-91. In respect of the asst. yrs. 1987-88 and 1989-90, the assessment was being reopened on the ground that the assessee was allowed excessive deduction of expenses on ad hoc basis though as per the CBDT circular dated 14th September, 1965 as modified by the circular dated 6th January, 1984, such LIC agents who did not maintain detailed account regarding expenses incurred could be allowed a maximum deduction of only Rs. 10,000. In the reasons recorded by the AO which are placed on record, it is stated that for the asst. yr. 1987-88, an amount of Rs. 44,703 had e...
Tag this Judgment!Bhupat Ramji Vasava and anr. Vs. State of Gujarat and ors.
Court: Gujarat
Decided on: Jun-22-2000
Reported in: AIR2001Guj105; (2001)1GLR252
B.C. Patel, J. 1. Rule. Respective Advocates waive service of process. 2. Petitioners, who are residents of Amaletha village, situated in Taluka Nandod, Narmada District, have approached this Court by filing a petition under Article 226 of the Constitution of India, making a grievance that the Village Panchayat constituted under the Gujarat Panchayats Act, 1993 (hereinafter referred to as 'The Panchayats Act') is not discharging its duties properly, and therefore, writ is required to be issued not only against the Panchayat, but against respondent No. 5, who is taking advantage of the situation. 3. Few relevant facts are required to be narrated which are as under :- Respondent No. 5 is a Company, having its factory within the limits of Village Amaletha. Under the Panchayats Act, there is a provision for levy of taxes and fees by Village Panchayat. The relevant portion of Section 200 reads as under :- '200. (1) Subject to any general or special order (including an order fixing the mini...
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